Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition
other · IRS · Rule · Published 2001-08-03 · Effective 2001-08-03 · 66 FR 40590
Document
Document number
01-19353
Federal Register citation
66 FR 40590
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-08-03
Effective date
2001-08-03
Treasury docket
TD 8960
Abstract
This document contains temporary regulations relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. Changes to the applicable law were made by the Taxpayer Relief Act of 1997. These temporary regulations affect corporations and are necessary to provide them with guidance needed to comply with these changes.